A number of new Laws take effect on 1 January 2021 in Vietnam, and all businesses operating in Vietnam should understand the implications on their businesses of these laws. Key laws include:

Deadline for the 2020 annual financial statement submission for corporate taxpayers and tax finalisation for tax-resident individuals31 March 2021 is the deadline for lodgement of the 2020 Financial S

The Vietnamese Government released Decree 126/2020/ND-CP (“Decree 126”) on 19 October 2020, to implement elements of the Law on Tax Administration 2019. The Decree is a comprehensive document, spanning 266 pages (including appendices), a covering broad ra